CIR No.81/1999-Cus. Dated 25/11/ 1999
- Document type
- Circular
- Reference no.
- E
- Dated
Composite Artware not covered by Aluminium Artware
DEPB - Composite Artware Not Covered by Aluminium Artware
Sir,
An issue had come up before the DEPB Committee whether Composite Artware involving different inputs namely, Aluminium, Glass, Iron, Woods and certain finished components, would be covered for DEPB benefit under DEPB Entry No.396 of the Engineering Group which describes the export product as "Aluminium Artware".
2. The issue was discussed in the DEPB Committee and it was decided that the said goods would not be classifiable under DEPB Scheme under the said Entry No.396 as 'Aluminium Artware'. The decision of the DEPB Committee was based on the fact that
i) the wording of the Entry i.e. Aluminium Artware would not cover composite artwares made partly out of aluminium and partly out of materials other than aluminium.
ii) the provision of para 7.25 of the policy is very clear, according to which DEPB Entries areto be interpreted in relation to relevant standard input-output norms. The product exported in the instant case shall not get covered within the scope of corresponding standard norms Entry No. C-4 of H.B. of Procedure (Vol. II).
3. The contents of this Circular may be brought to the notice of the Officers and trade for strict implementation.
Issued by:
Government of India
Ministry of Finance
Department of Revenue, New Delhi